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<p>　　公告明確，企業10月份預繳申報第3季度（按季預繳）或9月份（按月預繳）企業所得稅時，可自主選擇就前三季度研發費用享受加計扣除優惠政策。對10月份預繳申報期未選擇享受優惠的，可以在2022年辦理2021年度企業所得稅匯算清繳時統一享受。</p> <p>　　考慮到部分中小微企業財務核算水準不高，公告還對研發支出輔助賬樣式和要求填寫的資訊進行了簡化優化：由2015版“4張輔助賬+1張匯總表”，調整為2021版“1張輔助賬+1張匯總表”。2021版輔助賬樣式發佈後，2015版輔助賬樣式繼續有效，企業可選擇使用，也可按規定自行設計輔助賬樣式。</p> <p>　　對於研發費用中“其他相關費用”限額的計算方法，公告也做出新的調整：企業在一個納稅年度內同時開展多項研發活動的，由原來按照每一研發項目分別計算“其他相關費用”限額，改為統一計算全部研發項目“其他相關費用”限額，簡化了計算方法，允許多個項目“其他相關費用”限額調劑使用，總體上提高了可加計扣除的金額。</p> <p>　　“研發費用加計扣除政策是支援企業科技創新的有效政策抓手。”北京國家會計學院財稅政策與應用研究所所長李旭紅表示，與現行允許享受上半年研發費用加計扣除政策相比，今年再多增加享受一個季度稅收優惠，並優化簡化研發支出輔助賬樣式，可幫助企業更早更便利享受優惠，以減稅激發企業增加研發投入、促進技術創新的積極性。</p></div> <div class="editor f14">[責任編輯：李丹]</div> </div>  <div class="page-number"> <script type="text/javascript"> createPageHTML(1, 0, "t20210916_12378678", "htm"); </script> </div>  </div>   <div class="content-plus"> <div class="wrap"> <h3 class="zone-desc-content"><span class="format">相關新聞</span></h3> <ul class="list clearfix"> <li class="list-item single-line f14"><a 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